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Regulatory Updates

IRS Issues Draft ACA 2026 Forms

Published May 28, 2026

The Internal Revenue Service (IRS) issued 2026 draft 1094-B, 1095-B, 1094-C, and 1095-C forms for use by employers, plan sponsors and group health insurers to report health coverage to plan members and the IRS.

The IRS is providing these drafts for information purposes only. Do not file using draft forms.

Draft Forms 1094-B and 1095-B
Draft Forms 1094-C and 1095-C